ACCENTURE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
What changed
ACCENTURE
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€6.3m
2024 · €8.4m-€2.1m
Equity
€52.3m
2024 · €46.1m+€6.3m
Cash
€15.2m
2024 · €7.8m+€7.4m
Balance sheet total
€196.6m
2024 · €178.6m+€18.0m
Largest movements
Assets
- Receivables within one year +€14.7m
up €14.7m (+10.9%), from €134.3m to €148.9m
of which Trade receivables: +€30.0m
- Cash +€7.4m
up €7.4m (+94.7%), from €7.8m to €15.2m
mainly Advances received (+€10.5m) and Net result for the year (+€6.3m)
- Intangible fixed assets -€2.8m
down €2.8m (-48.2%), from €5.7m to €3.0m
- Deferred charges and accrued income -€2.5m
down €2.5m (-60.9%), from €4.1m to €1.6m
Equity and liabilities
- Advances received +€10.5m
up €10.5m (+21.8%), from €48.0m to €58.5m
- Profit (loss) carried forward +€6.3m
up €6.3m (+16.4%), from €38.4m to €44.7m
- Trade debts +€4.7m
up €4.7m (+17.0%), from €27.9m to €32.6m
- Provisions -€3.6m
down €3.6m (-26.3%), from €13.6m to €10.0m
Income statement
- Services and other goods +€53.9m
up €53.9m (+21.9%), from €246.4m to €300.3m
- Turnover +€39.4m
up €39.4m (+9.2%), from €430.1m to €469.5m
- Staff costs -€9.3m
down €9.3m (-5.3%), from €174.9m to €165.6m
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Result 2024
€8.4m
Turnover
+€39.4m
Other operating income
+€2.9m
Services and other goods
-€53.9m
Staff costs
+€9.3m
Depreciation
+€680,999
Provisions
-€769,677
Other operating charges
-€354,884
Other operating items
-€1.2m
Financial income
-€660,144
Financial charges
-€186,130
Taxes
+€2.7m
Result 2025
€6.3m
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€8.6m
Investment
-€1.2m
Financing
€0
Cash 2024
€7.8m
From operations (derived)
+€8.6m
Net result for the year
+€6.3m
Depreciation
+€4.6m
Stocks and contracts
-€1.8m
Receivables within one year
-€14.7m
Deferred charges and accrued income
+€2.5m
Provisions
-€3.6m
Trade debts
+€4.7m
Tax, wage and social debts
+€340,011
Advances received
+€10.5m
Accrued charges and deferred income
-€262,350
Investment (derived)
-€1.2m
Investment in fixed assets (net)
-€1.2m
Cash 2025
€15.2m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €178,595,542 | €196,595,331 | +€18.0m | +10.1% |
| Fixed assets | 21/28 | €9,973,527 | €6,611,722 | -€3.4m | -33.7% |
| Intangible fixed assets | 21 | €5,715,024 | €2,959,365 | -€2.8m | -48.2% |
| Tangible fixed assets | 22/27 | €4,258,502 | €3,652,357 | -€606,145 | -14.2% |
| Plant, machinery and equipment | 23 | €1,878,232 | €1,861,676 | -€16,556 | -0.9% |
| Furniture and vehicles | 24 | €770,933 | €629,540 | -€141,393 | -18.3% |
| Other tangible fixed assets | 26 | €1,609,337 | €1,161,141 | -€448,196 | -27.8% |
| Current assets | 29/58 | €168,622,016 | €189,983,608 | +€21.4m | +12.7% |
| Stocks and contracts in progress | 3 | €22,484,709 | €24,277,210 | +€1.8m | +8.0% |
| Contracts in progress | 37 | €22,484,709 | €24,277,210 | +€1.8m | +8.0% |
| Amounts receivable within one year | 40/41 | €134,257,992 | €148,941,007 | +€14.7m | +10.9% |
| Trade receivables | 40 | €55,402,095 | €85,403,517 | +€30.0m | +54.2% |
| Other amounts receivable | 41 | €78,855,898 | €63,537,490 | -€15.3m | -19.4% |
| Cash at bank and in hand | 54/58 | €7,789,579 | €15,164,721 | +€7.4m | +94.7% |
| Deferred charges and accrued income | 490/1 | €4,089,736 | €1,600,670 | -€2.5m | -60.9% |
| Total equity and liabilities | 10/49 | €178,595,542 | €196,595,331 | +€18.0m | +10.1% |
| Equity | 10/15 | €46,050,752 | €52,327,739 | +€6.3m | +13.6% |
| Contributions | 10/11 | €6,432,847 | €6,432,847 | = | 0.0% |
| Capital | 10 | €6,432,847 | €6,432,847 | = | 0.0% |
| Issued capital | 100 | €6,432,847 | €6,432,847 | = | 0.0% |
| Reserves | 13 | €1,182,591 | €1,158,241 | -€24,351 | -2.1% |
| Non-distributable reserves | 130/1 | €453,312 | €784,962 | +€331,649 | +73.2% |
| Reserves not available under the articles | 1311 | €453,312 | €784,962 | +€331,649 | +73.2% |
| Tax-exempt reserves | 132 | €729,279 | €284,279 | -€445,000 | -61.0% |
| Distributable reserves | 133 | - | €89,000 | +€89,000 | |
| Profit (loss) carried forward | 14 | €38,435,314 | €44,736,652 | +€6.3m | +16.4% |
| Provisions and deferred taxes | 16 | €13,555,801 | €9,987,075 | -€3.6m | -26.3% |
| Provisions for liabilities and charges | 160/5 | €13,555,801 | €9,987,075 | -€3.6m | -26.3% |
| Pensions and similar obligations | 160 | €153,000 | €153,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €13,402,801 | €9,834,075 | -€3.6m | -26.6% |
| Amounts payable | 17/49 | €118,988,990 | €134,280,516 | +€15.3m | +12.9% |
| Amounts payable within one year | 42/48 | €117,247,080 | €132,800,956 | +€15.6m | +13.3% |
| Trade debts | 44 | €27,892,328 | €32,620,765 | +€4.7m | +17.0% |
| Suppliers | 440/4 | €27,892,328 | €32,620,765 | +€4.7m | +17.0% |
| Advances received on contracts in progress | 46 | €48,026,215 | €58,511,644 | +€10.5m | +21.8% |
| Taxes, remuneration and social security | 45 | €41,328,536 | €41,668,547 | +€340,011 | +0.8% |
| Taxes | 450/3 | €8,475,063 | €4,511,581 | -€4.0m | -46.8% |
| Remuneration and social security | 454/9 | €32,853,473 | €37,156,966 | +€4.3m | +13.1% |
| Accrued charges and deferred income | 492/3 | €1,741,910 | €1,479,560 | -€262,350 | -15.1% |
| Operating income | 70/76A | €439,273,653 | €479,567,929 | +€40.3m | +9.2% |
| Turnover | 70 | €430,107,545 | €469,498,063 | +€39.4m | +9.2% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €3,832,892 | €1,792,501 | -€2.0m | -53.2% |
| Other operating income | 74 | €5,333,216 | €8,277,364 | +€2.9m | +55.2% |
| Operating charges | 60/66A | €427,198,792 | €471,416,805 | +€44.2m | +10.4% |
| Services and other goods | 61 | €246,369,868 | €300,303,435 | +€53.9m | +21.9% |
| Remuneration, social security and pensions | 62 | €174,937,346 | €165,616,831 | -€9.3m | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,268,160 | €4,587,162 | -€680,999 | -12.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€298,000 | €471,677 | +€769,677 | |
| Other operating charges | 640/8 | €11,451 | €366,335 | +€354,884 | +3099.1% |
| Non-recurring operating charges | 66A | €909,967 | €71,365 | -€838,602 | -92.2% |
| Operating profit (loss) | 9901 | €12,074,861 | €8,151,124 | -€3.9m | -32.5% |
| Financial income | 75/76B | €5,347,138 | €4,686,994 | -€660,144 | -12.3% |
| Recurring financial income | 75 | €5,347,138 | €4,686,994 | -€660,144 | -12.3% |
| Other financial income | 752/9 | €5,347,138 | €4,686,994 | -€660,144 | -12.3% |
| Financial charges | 65/66B | €2,203,916 | €2,390,046 | +€186,130 | +8.4% |
| Recurring financial charges | 65 | €2,203,916 | €2,390,046 | +€186,130 | +8.4% |
| Other financial charges | 652/9 | €2,203,916 | €2,390,046 | +€186,130 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | €15,218,083 | €10,448,072 | -€4.8m | -31.3% |
| Income taxes | 67/77 | €6,823,992 | €4,171,085 | -€2.7m | -38.9% |
| Taxes | 670/3 | €6,823,992 | €4,171,085 | -€2.7m | -38.9% |
| Profit (loss) for the period | 9904 | €8,394,091 | €6,276,987 | -€2.1m | -25.2% |
| Transfer from tax-exempt reserves | 789 | - | €356,000 | +€356,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,394,091 | €6,632,987 | -€1.8m | -21.0% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.